Tips on Tax Deductions for Charitable Contributions (IV)

Other Tax Deductible Contributions

In addition to the 501(c)(3), 501(c)(19), and the kinds of 501(c)(4)
organizations previously named, the following classifications of tax
exempt groups are eligible to receive contributions deductible as
charitable donations:

* Cooperative hospital associations-501(e).
* Cooperative service organizations of operating educational
organizations-501(f).
* Nonprofit cemetery companies [501(c)(13)], if the contribution is
given for care of the cemetery as a whole rather than for a particular
plot.
* Domestic fraternal societies and associations [501(c)(10)] and
fraternal beneficiary societies and associations [501(c)(8)], if the
contributions are used for charitable [that is, 501(c)(3)] purposes.
* Corporations organized and tax exempt under an Act of Congress, which
serve as instrumentalities of the U.S.-501(c)(1). Examples include the
Reconstruction Finance Corporation, Federal Reserve Banks, and Federal
Credit Unions.